COMPOSITION & CHAIR
Members of the Laboratory Audit Committee will be selected from senior administrative and scientific managers representing different segments of Lawrence Berkeley National Laboratory. The Laboratory Audit Committee will consist of members appointed by the Laboratory Director.
The following positions are represented on the Audit Committee.
- Laboratory Director, who will serve as Chair of the Audit Committee
- University of California’s Chief Compliance and Audit Officer
- Chief Operating Officer
- Chief Financial Officer
- Chief Information Officer
- Laboratory Counsel
- Chief Human Resources Officer
- Executive Director, Business & Finance – UCLMO
- Institutional Assurance Director
- Research & Institutional Integrity Officer
- EH&S Division Director
- Operations Manager, OCFO
- Science Associate Laboratory Director
- Science Division Director or Deputy Director
- Manager of Internal Audit Services, who will serve as the Coordinator of the Audit Committee. The Audit Manager will schedule meetings, prepare agenda, present the annual audit plan, provide appropriate reports, and maintain committee records and minutes.
- As an option, the Chair of the Audit Committee may appoint an individual who will be responsible for delegated administrative duties such as resolving significant reported audit observations where corrective action was not taken.
PURPOSE AND SCOPE
The Laboratory Audit Committee will serve in an advisory capacity to the Laboratory Director and will provide oversight responsibilities for internal and external auditing. The Committee will promote and foster a system and environment that supports the highest level of integrity and ethical conduct by all LBNL employees with fellow employees, and those from whom we receive direction, e.g. UC, DOE and other parties with whom we conduct business. Responsibilities will include at a minimum:
- Review and provide input to the risk assessment process, which is the basis of the annual plan.
- Review and recommend approval of the annual plan of audits and related services and provide recommendations to the Laboratory Director or his designee. Approve changes to the audit plan.
- Review a summary of significant audit results (internal and external), follow-up and status of corrective action, areas of concern, and progress against the annual internal audit plan.
- Evaluate the adequacy of resources of the Internal Audit Services (IAS) and review impact of personnel changes.
PROTOCOL FOR AUDIT COMMITTEE ACTIVITIES
The Laboratory Audit Committee will meet three times during a fiscal year (10/1 to 9/30) to review and approve the audit plan and to review audit results. Additional Audit Committee meetings will be scheduled as needed.
The Coordinator for the Audit Committee will ensure that written agendas are prepared and distributed to each committee member in advance of the scheduled meeting. Meeting agendas will include sufficient time for discussion of non-agenda items in addition to planned agenda items.
The Coordinator for the Audit Committee will be responsible for preparing the minutes of each committee meeting, distributing the minutes to committee members on a timely basis, and keeping a file of committee meeting minutes. Draft minutes of Laboratory Audit Committee meetings will be provided to all Audit Committee members. The draft minutes will be reviewed and approved by the Audit Committee at the subsequent meeting.